TaxTMI 
TaxTMI 
2018 (10) TMI 1534
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.... higher education cess third time cess does not arise. 2. Heard the parties. 3. Considering the facts that a similar issue came up before this Tribunal in the case of Polypack Industries vs. CCE, Belgaum - 2015 (327) ELT 568 (Tri. Bang.) and M/s Texbond Nonwovens vs. CCE, Pondicherry - 2018 (2) TMI 915 CESTAT Chennai, wherein it has been held that third time cess which is payable according to the department on the ground that what is required to pay by 100% EOU is Excise duty and total Excise duty arising only after the calculation of equal amount of custom duty. If third time education cess is considered as levy of the total excise duty, therefore credit is admissible to the appellant. 4. I find that this Tribunal in the case of P....
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....cation cess specified under Rule 3 and not whether it is payable or not. Looking from any angle I am unable to find any ground to reject and in any case, the lower authorities also have not indicated any ground for rejecting the Cenvat credit on the 3rd education cess. 3. The next issue is whether the appellant is eligible for Cenvat credit on education cess paid to the extent of full amount or not. In the case of Emcure Pharmaceuticals Ltd. (supra), in Paras 5 & 6, this Tribunal has observed as follows :- 5. Rule 3(1) allows a manufacturer to take credit of specified duties paid on inputs or capital goods or input services and Rule 3(4) allows a manufacturer to utilise such credit for payment of excise duty on final product or service t....
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.... provisions that may be found in the same enactment or some other enactment, and not all provisions contained therein. My view is fortified by the Apex Court's decision in UOI v. CM Kokil - (1984) Supp. SCC 196, wherein the Apex Court has held as under :- "Section 70, so far as is relevant, says "the provisions of the Factories Act shall, notwithstanding anything contained in that Act, apply to all persons employed in and in connection with a factory". It is well-known that a non obstante clause is a legislative device which is usually employed to give overriding effect to certain provisions over some contrary provisions that may be found either in the same enactment or some other enactment, that is to say, to avoid the operation an....
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....context of the Modvat Rules. Rule 3(1) is applicable to all manufacturers or producers of final products or providers of taxable services including 100% EOU. Rule 3(7)(b) allows utilisation of Cenvat credit by all categories of manufacturers or producers of final products or providers of taxable services, including 100% EOU, in respect of AED for payment of AED, NCCD for payment of NCCD, education cess for payment of education cess, etc. Rule 3(7)(b) also opens with the nonobstante clause. Therefore, if the interpretation canvassed by the Revenue is accepted as correct, there would have been no question of utilisation of education cess for payment of education cess if the taking of the credit itself, according to the Revenue, is barred by R....